– see also EU; EU law

Accession to

Generally

Commentary – VAT Reporter ¶66-040

Member states

Commentary – VAT Reporter ¶66-040

Negotiations

Commentary – VAT Reporter ¶63-004

Accession, transitional provisions

Legislation/Regulatory – Dir. 2006/112 art. 405-410

Administrative co-operation on taxation

Legislation/Regulatory – Dir. 2011/16 ; Reg. 1156/2012

Andorra, excluded area

Commentary – VAT Reporter ¶2-100 ; VAT Reporter ¶63-004

Anti-dumping duty

Commentary – Essential Tax Companion ¶77000

Approach to partial exemption

– see Partial exemption

Authorised economic operators

Commentary – Essential Tax Companion ¶77115

Case law

Four freedoms and anti-discrimination

Commentary – Tax Reporter ¶103-890

Generally

Commentary – Tax Reporter ¶103-880

Common Agricultural Policy

Commentary – Essential Tax Companion ¶77070

Common system of VAT

Establishing

Legislation/Regulatory – Dir. 2006/112 art. 1(1)

Generally

Legislation/Regulatory – Dir. 2006/112 art. 1

Principle

Legislation/Regulatory – Dir. 2006/112 art. 1(2)

Community Customs Code

– see also Community Customs Code

Generally

Commentary – Essential Tax Companion ¶77000

Community traders, repayments of VAT

– see Repayments to Community traders

Community transport, place of supply of goods and services

– see Community passenger transport

Company's royalty income

Commentary – Tax Reporter ¶122-600

Council of the European Union

Commentary – VAT Reporter ¶2-225

Country codes

Generally

Commentary – VAT Reporter ¶63-160

Intrastat purposes only

Commentary – VAT Reporter ¶63-160

Court of First Instance

Commentary – VAT Reporter ¶2-225

Cross-border transfers and mergers

– see European cross-border mergers; European cross-border transfers

Customs duty reliefs, small non-commercial consignments

Legislation/Regulatory – SI 1986/939 art. 3(2), 4(1)

Customs territory

Commentary – Essential Tax Companion ¶77000

Derogations by member states

– see Derogations

EC Dairy Herd Conversion Scheme

Commentary – Essential Tax Companion ¶6300

EC Sales List

– see EC Sales List (ESL)

EC Treaty

Commentary – Tax Reporter ¶1036-225

Emissions trading, charges for allocation

Legislation/Regulatory – FA2007 s. 16

EU instruments

Legislation/Regulatory – INA78 s. 20A

European Commission

Commentary – VAT Reporter ¶2-225

European Company

– see European Company (SE)

European Court of Justice (ECJ)

Commentary – VAT Reporter ¶2-225

European Economic Interest Groupings (EEIGs)

Legislation/Regulatory – Reg. 2137/85

European Parliament

Commentary – VAT Reporter ¶2-225

Exchange of information

Generally

Commentary – Tax Reporter ¶593-700

Exchange of information between member states

– see Mutual assistance between tax authorities

Exchange of information between tax authorities in member states

– see Exchange of information between tax authorities

Excluded areas

Commentary – VAT Reporter ¶2-100 ; VAT Reporter ¶63-004

Excluded territories

Commentary – VAT Reporter ¶2-100 ; VAT Reporter ¶63-004

Exemption

Importation of goods

Legislation/Regulatory – Dir. 2006/112 art. 143(1)(fa)

Supply of goods or services

Legislation/Regulatory – Dir. 2006/112 art. 151(1)(aa)

Exemption from tax

Commentary – Tax Reporter ¶132-750 ; Tax Reporter ¶327-800 ; Tax Reporter ¶591-160

Experts seconded to

Commentary – Tax Reporter ¶133-000 ; Tax Reporter ¶486-780

Exports, reporting requirements

– see EC sales statements; Intrastat system

Foreign branch transfers, double taxation relief

Commentary – Essential Tax Companion ¶61030

Free movement of capital and payments

Abolition of restrictions

Legislation/Regulatory – Dir. 88/361

Free movement of workers

Commentary – Tax Reporter ¶103-920 ; Tax Reporter ¶1036-225
Legislation/Regulatory – TFEU art. 45-48

Freedom of establishment

Generally

Commentary – Tax Reporter ¶103-940

Freedom to provide services

Generally

Commentary – Tax Reporter ¶103-950
Legislation/Regulatory – TFEU art. 56

Functioning

– see Functioning of the EU

Human rights

– see European Convention on Human Rights (ECHR)

Identification number

– see Country codes

Implementation powers, rules and general principles on mechanisms for control

Legislation/Regulatory – Reg. 182/2011

Import of goods into

– see Customs duties

Interest and royalty payments between associated companies, exemption from tax

25 per cent associates

Legislation/Regulatory – ITTOIA2005 s. 761
HMRC Guidance – INTM400040

Anti-avoidance provisions

Legislation/Regulatory – ITTOIA2005 s. 765

Appeals

Legislation/Regulatory – SI 2004/2622 reg. 9

Associated company, meaning

Legislation/Regulatory – Dir. 03/49

Beneficial entitlement

Legislation/Regulatory – ITTOIA2005 s. 760

Cancellation of exemption notice

Legislation/Regulatory – SI 2004/2622 reg. 7

Certificate showing conditions satisfied

Legislation/Regulatory – SI 2004/2622 reg. 4

Company of a member state, meaning

Legislation/Regulatory – Dir. 03/49

Conditions for

Legislation/Regulatory – ITTOIA2005 s. 758-761 ; SI 2004/2622 reg. 4
HMRC Guidance – INTM400100 ; INTM440180

Conditions no longer satisfied

Legislation/Regulatory – SI 2004/2622 reg. 6

Definitions

Legislation/Regulatory – ITTOIA2005 s. 766

Implementation of EU interest and royalties directive

Legislation/Regulatory – ITTOIA2005 s. 757, 767
HMRC Guidance – INTM400010 ; INTM400020

Information to be provided in the certificate

Legislation/Regulatory – SI 2004/2622 reg. 4

Issue of exemption notices

Legislation/Regulatory – ITTOIA2005 s. 762 ; SI 2004/2622 reg. 3

List of companies

Legislation/Regulatory – Dir. 03/49

Permanent establishment

Legislation/Regulatory – ITTOIA2005 s. 759

Person making the payment

Legislation/Regulatory – ITTOIA2005 s. 759

Power to amend references

Legislation/Regulatory – ITTOIA2005 s. 767

Recovery of tax not deducted

Legislation/Regulatory – SI 2004/2622 reg. 8

Special relationship

Legislation/Regulatory – ITTOIA2005 s. 763, 764 ; SI 2004/2622 reg. 5
HMRC Guidance – INTM400080

Internal Community transit procedure

Legislation/Regulatory – SI 1995/2518 reg. 141

Intra-EU trade, customs controls

Commentary – Essential Tax Companion ¶77000

Isle of Man, included territory

Commentary – VAT Reporter ¶2-100

Law

– see European law

Legislation

Commentary – Essential Tax Companion ¶170

Legislation on direct tax

Administration cooperation directive

Commentary – Tax Reporter ¶103-830

Arbitration Convention

Commentary – Tax Reporter ¶103-860

Free movement of capital

Commentary – Tax Reporter ¶103-966

Freedom of establishment

Commentary – Tax Reporter ¶103-940

Freedom to provide services

Commentary – Tax Reporter ¶103-950

Generally

Commentary – Tax Reporter ¶103-820

Interpretation of statutes

Commentary – Tax Reporter ¶104-360

Mergers directive

Commentary – Tax Reporter ¶103-840

Mutual assistance directive

Commentary – Tax Reporter ¶103-830

Mutual assistance recovery directive

Commentary – Tax Reporter ¶103-825

Parent/subsidiary directive

Commentary – Tax Reporter ¶103-850
Case Law – Oce Van Der Grinten NV v IR Commrs

Royalties and interest directive

Commentary – Tax Reporter ¶103-855

Ruding Committee

Commentary – Tax Reporter ¶103-870

Savings income

Commentary – Tax Reporter ¶103-835

Small and medium-sized enterprises, meaning

Commentary – Tax Reporter ¶773-740

Liechtenstein, excluded area

Commentary – VAT Reporter ¶63-004

List of member states

Commentary – Tax Reporter ¶1036-225

List of new accessions

Commentary – Tax Reporter ¶1036-225

Member states

Another member state, meaning

Legislation/Regulatory – VATA94 s. 96(1)

Generally

Commentary – VAT Reporter ¶63-004

Meaning

Legislation/Regulatory – SI 1984/746 art. 2(5)

Mergers, divisions, transfers of assets and exchange of shares

Legislation/Regulatory – Dir. 2009/133

Migrant workers

– see Migrant workers

Monaco, included territory

Commentary – VAT Reporter ¶2-100

Movements of capital between member states

Legislation/Regulatory – SI 1990/1671 ; SP 2/92

Parent companies and subsidiaries directive

Legislation/Regulatory – Dir. 2011/96

Persons entering UK from another member state, declaration of goods

Legislation/Regulatory – CEMA79 s. 78(1B)

Preferential trade arrangements

Generalised System of Preferences

Commentary – Essential Tax Companion ¶77040

Proposed members/candidates for membership, former Yugoslav federation countries

Commentary – VAT Reporter ¶66-206

Rates of contribution

Commentary – Tax Reporter ¶1036-250

Recovery of taxes, cross-border assistance

Legislation/Regulatory – Dir. 2008/55 ; Dir. 2010/24 ; FA2004 s. 322 ; Reg. 1189/2011 ; SI 2004/674

Refund of VAT incurred in another member state

– see Refund of foreign VAT

Registration in other member states

Commentary – VAT Reporter ¶43-000

Registration in respect of intra-Community supplies/acquisitions

– see Registration

Rules and general principles concerning mechanisms for control by member states of Commission's exercise of implementing powers

Legislation/Regulatory – Reg. 182/2011

San Marino, excluded area

Commentary – VAT Reporter ¶2-100 ; VAT Reporter ¶63-004

Savings income

– see Savings and investment income

Single payment scheme

Legislation/Regulatory – TBSE06/05 ; TCGA92 s. 155

Social security agreements

Commentary – Tax Reporter ¶1036-225

Structure

Commentary – Tax Reporter ¶103-800

Subsistence allowances paid to experts seconded to European Commission

Legislation/Regulatory – ITEPA2003 s. 304

Tax authorities in, exchange of information

– see Exchange of information between tax authorities

Taxation under laws of other member states

Legislation/Regulatory – VATA94 s. 92

Territory

– see Territory of the Community and of member states

Transfer pricing

Legislation/Regulatory – Conv. 90/436

Transit of goods within

Commentary – Essential Tax Companion ¶77000

Travel expenses of Members of Parliament and other representatives

Legislation/Regulatory – ITEPA2003 s. 294

Value added tax

– see Value added tax (VAT)

VAT rate across member states

Commentary – VAT Reporter ¶20-100

Vatican City, excluded area

Commentary – VAT Reporter ¶63-004